1


                                                                    EXHIBIT 15.2


                     Independent Accountants' Review Report




The Board of Directors
The Nuevo Congo Company and
  Walter International Congo, Inc.
(formerly Amoco Congo Exploration and
  Petroleum Companies):


We have reviewed the accompanying combined balance sheet of Amoco Congo
Exploration and Petroleum Companies (Amoco Congo) as of January 31, 1995, and
the related combined statements of operations, stockholder's equity, and cash
flows for the month then ended.  These combined financial statements are the
responsibility of the Companies' management.

We conducted our review in accordance with standards established by the
American Institute of Certified Public Accountants.  A review of interim
financial information consists principally of applying analytical procedures to
financial data and making inquiries of persons responsible for financial and
accounting matters.  It is substantially less in scope than an audit conducted
in accordance with generally accepted auditing standards, the objective of
which is the expression of an opinion regarding the financial statements taken
as a whole.  Accordingly we do not express such an opinion.

Based on our review we are not aware of any material modifications that should
be made to the combined financial statements referred to above for them to be
in conformity with generally accepted accounting principles.


                            KPMG Peat Marwick LLP


Houston, Texas
October 17, 1995
   2

                                                                    EXHIBIT 15.2





CMS NOMECO Oil & Gas Co.
Jackson, Michigan

Re: Registration Statement No. 33-_______

Ladies and Gentlemen:

With respect to the subject registration statement, we acknowledge our
awareness of the use therein of our report dated October 17, 1995 related to
our review of the combined interim financial information of Amoco Congo
Exploration and Petroleum Companies.

Pursuant to Rule 436(c) under the Securities Act of 1933, such report is not
considered part of a registration statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the
meaning of sections 7 and 11 of the Act.

                                        Very truly yours,
 


                                        KPMG Peat Marwick LLP


Houston, Texas
October 23, 1995.